Delayed Employee Contribution to ESI/PF disallowed in Section 143(1) Proceedings

Savleen Kaur Vs ITO (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT) in Delhi recently delivered a significant ruling in the case of Savleen Kaur Vs ITO, concerning the delayed deposit of Employees Contribution to ESI/PF. The case underlines the Tribunal’s perspective on disallowances in Section 143(1) proceedings and sets a crucial precedent for future cases. The case revolved around a delay in depositing the employees’ contribution, and the ITAT Delhi stood firm on its stance towards the delay. The tribunal upheld that such disallowances can indeed be made by the Central Pro...